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ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR Kristianti, Ika Puspita; Kristiana, Deranika Ratna
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus of control, individual demographical characteristics and the accountantâ€™s understanding of the code of ethics into the accountantâ€™s ethical behavior. This study use the basic theoretical framework of Kohlbergâ€™s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to modified study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotterâ€™s and the accountantâ€™s understanding of the code of ethics. This study is a quantitative study using a survey method to find the effect of independent variables, partially and simultaneously to ethical behavior. We analyze sample responses of 96 respondents who works as an accountant in financial industries include banks and non-banks. The result shows that locus of control and the accountantâ€™s understanding of the code of ethics relates positively and significantly to accountantâ€™s ethical behavior, while demographic characteristics are not a predictor of ethical behavior among accountant profession

ANALISIS PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Ika Puspita Kristianti
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

The objective of this study is to empirically identify the impacts of capital structure chosen by company on firmâ€™s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt to Equity Ratio (DER), partially and simultaneously to Return on Assets and Return on Equity. This research analyze secondary data using cross sectional method. The research specifically choose multi-finance companies that listed in Indonesia Stock Exchange as research population, with consideration of the characteristics and unique business risk level. The result of hypotheses tests proves that capital structure has a significant effect to firmâ€™s financial performance.Â The added of debt proportion will affect added interest expense, which will lower the assetâ€™s effectivity to earn income. On contrary, higher debt also gives positive impact for income. Higher debt means more resources that could be used by firm in maximizing business opportunity. This result is relevant with firmâ€™s business process that provide financial services to its customers. The more funds that firms could provide for its customers, then there will be higher opportunities for the firm to get higher interest income. The objective of this study is to empirically identify the impacts of capital structure chosen by company on firmâ€™s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt to Equity Ratio (DER), partially and simultaneously to Return on Assets and Return on Equity. This research analyze secondary data using cross sectional method. The research specifically choose multi-finance companies that listed in Indonesia Stock Exchange as research population, with consideration of the characteristics and unique business risk level. The result of hypotheses tests proves that capital structure has a significant effect to firmâ€™s financial performance.Â The added of debt proportion will affect added interest expense, which will lower the assetâ€™s effectivity to earn income. On contrary, higher debt also gives positive impact for income. Higher debt means more resources that could be used by firm in maximizing business opportunity. This result is relevant with firmâ€™s business process that provide financial services to its customers. The more funds that firms could provide for its customers, then there will be higher opportunities for the firm to get higher interest income. Â Key words: capital structure, financial performance, profitabilityÂ Â

ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR Ika Puspita Kristianti; Deranika Ratna Kristiana
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus of control, individual demographical characteristics and the accountant’s understanding of the code of ethics into the accountant’s ethical behavior. This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to modified study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s and the accountant’s understanding of the code of ethics. This study is a quantitative study using a survey method to find the effect of independent variables, partially and simultaneously to ethical behavior. We analyze sample responses of 96 respondents who works as an accountant in financial industries include banks and non-banks. The result shows that locus of control and the accountant’s understanding of the code of ethics relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a predictor of ethical behavior among accountant profession

Memprediksi perilaku etis akuntan: peranan locus of control, tanggung jawab, dan kode etik Ika Puspita Kristianti; Deranika Ratna Kristiana
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perilaku yang tidak etis menjadi trend yang semakin banyak terjadi pada situasi kerja organisasi dalam dekade terakhir menunjukkan adanya penurunan perilaku etis baik dalam lingkup nasional maupun internasional. Penelitian terdahulu menggunakan berbagai pendekatan dalam memahami dan menganalisa faktor yang dapat mempengaruhi timbulnya perilaku etis, antara lain adalah pendekatan interaksi situasi-personal. Penelitian ini menguji hubungan pengaruh relatif dari variabel locus of control terhadap perilaku etis akuntan, dengan menambahkan variabel pemoderasi berupa variabel tingkatan tanggung jawab pekerjaan, serta variabel pemahaman etika akuntan. Hasil pengujian empiris yang dilakukan atas data 96 responden akuntan yang bekerja pada lembaga jasa keuangan bank dan non bank menunjukkan bahwa terdapat pengaruh yang positif signifikan locus of control terhadap perilaku etis akuntan. Penambahan variabel tanggung jawab pekerjaan terbukti memperkuat hubungan pengaruh locus of control terhadap perilaku etis akuntan. Di sisi lain, interaksi variabel pemahaman terhadap etika akuntan akan memperkuat hubungan locus of control terhadap perilaku etis akuntan.

Memprediksi perilaku etis akuntan: peranan locus of control, tanggung jawab, dan kode etik Ika Puspita Kristianti; Deranika Ratna Kristiana
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perilaku yang tidak etis menjadi trend yang semakin banyak terjadi pada situasi kerja organisasi dalam dekade terakhir menunjukkan adanya penurunan perilaku etis baik dalam lingkup nasional maupun internasional. Penelitian terdahulu menggunakan berbagai pendekatan dalam memahami dan menganalisa faktor yang dapat mempengaruhi timbulnya perilaku etis, antara lain adalah pendekatan interaksi situasi-personal. Penelitian ini menguji hubungan pengaruh relatif dari variabel locus of control terhadap perilaku etis akuntan, dengan menambahkan variabel pemoderasi berupa variabel tingkatan tanggung jawab pekerjaan, serta variabel pemahaman etika akuntan. Hasil pengujian empiris yang dilakukan atas data 96 responden akuntan yang bekerja pada lembaga jasa keuangan bank dan non bank menunjukkan bahwa terdapat pengaruh yang positif signifikan locus of control terhadap perilaku etis akuntan. Penambahan variabel tanggung jawab pekerjaan terbukti memperkuat hubungan pengaruh locus of control terhadap perilaku etis akuntan. Di sisi lain, interaksi variabel pemahaman terhadap etika akuntan akan memperkuat hubungan locus of control terhadap perilaku etis akuntan.

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable Deranika Ratna Kristiana; Ika Puspita Kristianti
Journal of The Community Development in Asia Vol 5, No 1 (2022): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses.Â Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.

Bahasa Inggris Ika Puspita Kristianti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5623

This study aims to analyze the effect of board gender diversity on environmental, social, and governance (ESG) disclosure in Indonesia, an emerging market. Companies. This study analyzed 58 sample companies that are members of the ESG Leader Index and the IDX Kehati ESG Quality 45 Index. Based on regression analysis, the data results show that the proportion of women on the board of directors significantly reduces the company's ESG risk level. The industrial sector and the market capitalization of the company's stock also strengthen the influence of board gender diversity on the company's ESG risk level. Thus, the industrial sector contributes to the company's follow-up in designing organizational structures and implementing ESG initiatives. The higher the level of capitalization of a company's stock, the greater the company's initiative in increasing the proportion of women on the board of directors to meet the diversity requirements, thereby reducing the level of ESG risk. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity, especially in emerging economies.

ANALISIS LITERASI FINANSIAL, SIKAP FINANSIAL DAN PERILAKU FINANSIAL PADA MILENIAL DAN GENERASI Z Ika Puspita Kristianti; Deranika Ratna Kristiana
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3275

Tujuan penelitian adalah untuk mencari korelasi level literasi finansial sikap finansial pada perilaku finansial. Penelitian ini menganalisis dan membandingkan pengaruh karakteristik demografis terhadap tingkat literasi finansial. Penelitian ini mengembangkan teori perilaku finansial dalam menjelaskan dan memprediksi pengaruh literasi finansial dan sikap finansial pada perilaku individu. Jenis penelitian adalah kuantitatif dengan menggunakan data primer. Penelitian menggunakan metode survei yang berisi kuesioner dalam mengumpulkan respon responden terhadap indikator literasi finansial, sikap finansial dan perilaku finansial. Kuesioner disebarkan malalui google form dengan penilaian skala likert dan diperoleh sampel penelitian sebanyak 94 responden. Analisis data dilakukan dengan menggunakan uji korelasi. Hasil pengumpulan dan pengolahan data menunjukkan literasi finansial serta sikap finansial berhubungan dengan perilaku finansial individu, dimana tingkat literasi finansial pada pria lebih tinggi dibandingkan pada wanita, dan terdapat sikap finansial yang lebih tinggi pada individu yang memiliki latar belakang pendidikan di bidang ekonomi. Hasil penelitian dapat digunakan sebagai referensi untuk meningkatkan pemahaman tentang literasi, sikap dan perilaku finansial

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